2012 (10) TMI 965

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.... abovementioned assessment years, in the following appeals, which are as under: (i) Appeal No. 201 of 2009 (ii) Appeal No. 202 of 2009 (iii) Appeal No. 203 of 2009 (iv) Appeal No. 204 of 2009 (v) Appeal No. 205 of 2009 (vi) Appeal No. 206 of 2009 (vii) Appeal No. 207 of 2009 (vii) Appeal No. 208 of 2009 (ix) Appeal No. 209 of 2009 (x) Appeal No. 210 of 2009 The brief facts of the case are that the revisionist is a registered dealer with effect from November 4, 2004. During the years under consideration, the revisionist was carrying the business of sale and purchase of dementhalised oil and allied agro product in wholesale and in commission agency, on behalf of ex-U.P. principals, on the basis of written comp....

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....ns the authority cannot itself dispose of the matter on the merits. Further, learned counsel for the revisionist has relied on the ratio laid down in the case of Gupta Suppliers Co. v. Commissioner of Commercial Tax, U.P. (Trade Tax Revision No. 244 of 2011, decided on September 30, 2011), where the order for remanding was set aside and the Tribunal was directed to decide the matter expeditiously on the merits. Similarly, the learned counsel for the revisionist has relied on the ratio laid down in the case of Ashok Leyland Ltd. v. State of Tamil Nadu [2004] 134 STC 473 (SC). He read out paras 37 and 83, which, on reproduction, read as under (pages 502 and 515 in STC): "37. By reason of sub-section (2) of section 6A, a legal fiction....

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.... different dates and, prima facie, the firms are not looking genuine. The addresses of the firms are not clear. A few firms have denied the sale to the revisionist. In a few cases, the signatures are forged one. So, the learned Tribunal has rightly remanded the matter back to the assessing officer, for fresh adjudication. After hearing both the parties and on perusal of the material available on the record, it appears that the revisionist is engaged in the sale and purchase of de-menthalised oil and allied agro product. During the survey, photocopies of few loose papers were recovered, specially regarding the purchase of 100 kg. de-menthalised oil from Dinesh Matti and Shivkumar Kothi and the same are not found clear. For the inter-State....